CLA-2 CO:R:C:T 952566 NLP
Ms. Judith Schechter
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY 10017
RE: Trinket box; jewelry box; boxes not designed or specially
fitted to hold and store jewelry; heading 4202; Explanatory
Notes to heading 4202; heading 4823; heading 6307; GRIs
2(b), 3(b) and 3(c); Explanatory Note(VIII) to GRI 3(b);
composite good; essential character
Dear Ms. Schechter:
This is in response to your letter dated September 14, 1992,
on behalf of your client, Mast Industries, Inc., requesting a
tariff classification for trinket boxes under the Harmonized
Tariff Schedule of the United States (HTSUS). A sample was
submitted to this office for examination and will be returned to
you under separate cover.
FACTS:
The article, style VA 7005A, is a three drawer trinket box
measuring 6 inches x 5-1/2 inches x 4-1/2 inches. The box is
constructed of paperboard and textile material. The structure or
frame of the box is made of paperboard. The exterior and
interior surfaces of the box are covered with a 70% cotton/30%
polyester fabric. The textile adheres to the cardboard by means
of an adhesive covering. The top of the box features foam
padding underneath the textile covering. Each drawer has a gold
tone handle for pulling. The drawers do not contain any
compartments.
According to the information provided in your letter, the
cost and weight of the box's different materials are as follows:
MATERIAL WEIGHT COST
Fabric 100 grams $1.35
Cardboard 243 grams $0.52
Foam 4 grams $0.02
"Gold" handles 15 grams $0.23
Labor, transportation $2.03
and profit
ISSUE:
Is the trinket box classified as a jewelry box in heading
4202, HTSUS, or as an other made up article of textile material
in heading 6307, HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
The terms of heading 4202, HTSUS, include the following:
. . . tool bags, sports bags, bottle cases, jewelry
boxes, powder cases, cutlery cases and similar
containers, . . . (Emphasis added)
If the subject article is considered a "jewelry box" of
heading 4202, HTSUS, it would be so classified by application of
GRI 1. We are of the opinion, however, that this article is not
a jewelry box as that term is used in the Nomenclature.
The language of the tariff schedule must be read in pari
materia, or constructed as a whole with regard to the same
subject matter. In this case, the terms of heading 4202, HTSUS,
all refer to items designed or fitted to hold, protect or store
particular goods (e.g., maps, cigarettes, bottles or jewelry).
Jewelry boxes of heading 4202, HTSUS, therefore, must be designed
or specially fitted for holding and storing jewelry.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) to heading 4202 provide, on page 613, the
following definition of "jewelry boxes":
The term "jewellery boxes" covers not only boxes
specially designed for keeping jewellry, but also similar
lidded containers of various dimensions (with or without
hinges or fasteners) specially shaped or fitted to contain
one or more pieces of jewellry and normally lined with
textile material, of the type in which articles of jewellry
are presented and sold and which are suitable for long-term
use.
The subject box is not specially designed with features for
holding or displaying jewelry, nor is it specially shaped or
fitted to contain one or more pieces of jewelry. For example,
the box does not have compartments or inserts for the display of
jewelry. The box has three drawers that pull out and are
completely flat on the inside. The subject box is more akin to
boxes referred to as "trinket boxes." They may be used to hold
various loose articles, including keepsakes, stamps, cosmetics,
or any other items, limited only by the size of the box.
Therefore, the trinket box is not considered a jewelry box as
that term is used in the HTS. See, Headquarters Ruling Letter
086109, dated April 11, 1990, which held that similar boxes
constructed of paperboard and textile material were not
considered jewelry boxes, as that term is used in the HTS.
As there is no other heading that specifically describes the
subject box, the remaining GRI's, taken in order, are used. The
principal component materials of the box are paperboard and
textile. These form an inseparable whole, and the item is
therefore a composite good. GRI 2 addresses classification of
composite goods and states, in pertinent part, the following:
(b) . . . Any reference to goods of a given
material or substance shall be taken to
include a reference to goods consisting wholly
or partly of such material or substance. The
classification of goods consisting of more than
one material or substance shall be according
to the principles of rule 3.
GRI 3 governs the classification of goods which are prima
facie classifiable within two or more headings and provides the
following:
When, by application of rule 2(b) or for any other
reason, goods are, prima facie, classifiable under two or
more headings, classification shall be effected as follows:
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which
cannot be classified by reference to 3(a), shall
be classified as if they consisted of the
material or component which gives them their
essential character, insofar as this criterion is
applicable.
Two headings suggest themselves for classification purposes;
each referring to one of the box's principal components. The
first is heading 4823, HTSUS, which provides for "[o]ther paper,
paperboard, cellulose wadding and webs of cellulose fibers, cut
to size or shape; other articles of paper pulp, paper,
paperboard, cellulose wadding or webs of cellulose fibers." The
second heading is heading 6307, HTSUS, which provides for
"[o]ther made up articles, including dress patterns."
EN(VIII) to GRI 3(b) provides, on page 4, the following
guidelines for determining the essential character of an article:
(VIII) The factor which determines essential
character will vary as between different kinds
of goods. It may, for example, be determined
by the nature of the material or component, its
bulk, quantity, weight or value, or by the
role of a constituent material in relation to
the use of the goods.
It is our position that no single component imparts the
essential character to the trinket box. The textile fabric
comprises the highest cost element and it distinguishes the box
from an ordinary, unadorned cardboard box and enhances its'
marketability. However, the cardboard frame provides support and
rigidity for the trinket box. Without the cardboard structure,
the box would have not shape or form. In addition, the cardboard
frame constitutes the bulk of the box's weight.
When the component which gives the products at issue their
essential character cannot be determined, classification is
ascertained by utilizing GRI 3(c). GRI 3(c) provides the
following:
(c) When goods cannot be classified by reference to
3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among
those which equally merit consideration.
The heading which occurs last in numerical order among those
which equally merit consideration is heading 6307, HTSUS.
Accordingly, the trinket box is classified in heading 6307,
HTSUS. Specifically, it is classified in subheading
6307.90.9986, HTSUS.
HOLDING:
The trinket boxes are classified in subheading 6307.90.9986,
HTSUS, which provides for "[o]ther made up articles, including
dress patterns: [o]ther: [o]ther: [o]ther." The rate of duty for
articles classified in this subheading is 7% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 CC A.D. NY Seaport
1 CC NIS Gorman
1 CC Legal Reference